Abstract:
The numbers of registered taxpayers in Indonesia is increasing every year
and logically this condition will increase the numbers of tax returns being reported also. However, it was found that there are many taxpayers who still reluctant to do their tax obligation which is reporting tax liability as one of tax obligations. In this study, the researcher tried to determine whether tax awareness, tax knowledge, tax complexity, and tax services have significant role in affecting tax compliance among individual taxpayers to report their tax returns. The population of this study is individual taxpayers in Tax Administration Office Sawah Besar Dua. There are over 13,000 effective taxpayers who were obligated to report tax returns in 2015 and 100 respondents were taken as samples. This study used multiple regression analysis and the data were collected through questionnaires distributed directly to the individual taxpayers who came to Tax Administration Office Sawah Besar Dua.
The results show that the awareness and knowledge of the taxpayers have significant influence on tax compliance among individual taxpayers in Tax Administration Office Sawah Besar Dua to report their tax returns. Tax socialization to the taxpayers, simplifying the procedures to fill tax returns, and increase the services counter in tax office were recommended by the taxpayers of Tax Administration Office Sawah Besar Dua.
